2025 (12) TMI 1775

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.... Respondent(s) : A.S.G.I., Anant Kumar Tiwari, C.S.C., Gaurav Mahajan. 1. Heard Sri Ami Tandon, learned counsel for the petitioner, learned Standing Counsel for the State and Sri Amit Mahajan holding brief of Sri Gaurav Mahajan, learned counsel for respondent no. 3. 2. Challenge has been raised to the adjudication order dated 10.01.2024. 3. Upon the petitioner being heard at fresh stage, ....

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....ructions. 4. Since, adjournment has been sought by the Revenue, no coercive measures shall be adopted till the next date of listing against the petitioner." 4. Pleadings have been exchanged between the petitioner and respondent nos. 3 and 5. 5. Principal objection raised is that the adjudication order exceeds the show cause notice; it has been passed without confronting the petition....

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....t case, the jurisdictional error may have crept in the adjudication order inasmuch as against proposed demand Rs. 1,71,79,347.92, the adjudication order has created a demand Rs. 9,42,21,714.94, that is far and excess of the demand pressed to be confirmed. 8. Further, in any case, to the extent it could not be effectively disputed by the revenue that the opportunity of hearing remained to be pro....